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Helvering v. Pfeiffer, 302 U.S. 247 (1937)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Helvering v. Pfeiffer, 302 U.S. 247 (1937)
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Helvering v. Pfeiffer No. 29 Argued October 22, 1937 Decided December 6, 1937 302 U.S. 247
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
1. Section 115(f) of the Revenue Act 1928 exempted dividends of preferred stock from taxation. Helvering v. Cowran, ante p. 238. P. 250.
2. An appellee cannot, without a cross-appeal, attack the judgment appealed from. This rule applies to a decision of the Board of Tax Appeals. P. 250.
88 F.2d 3 affirmed.
Certiorari, 301 U.S. 677, to review a judgment affirming in part and reversing in part a decision of the Board of Tax Appeals.
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Chicago: U.S. Supreme Court, "Syllabus," Helvering v. Pfeiffer, 302 U.S. 247 (1937) in 302 U.S. 247 302 U.S. 248. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=47XW9KCVF2ZU7SF.
MLA: U.S. Supreme Court. "Syllabus." Helvering v. Pfeiffer, 302 U.S. 247 (1937), in 302 U.S. 247, page 302 U.S. 248. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=47XW9KCVF2ZU7SF.
Harvard: U.S. Supreme Court, 'Syllabus' in Helvering v. Pfeiffer, 302 U.S. 247 (1937). cited in 1937, 302 U.S. 247, pp.302 U.S. 248. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=47XW9KCVF2ZU7SF.
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